TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Tuesday, January 30, 2007

Carasso & Steuerle on From Personal Income to Taxable Income, 1950-2004

Adam Carasso & C. Eugene Steuerle have posted From Personal Income to Taxable Income, 1950-2004, 114 Tax Notes 351 (2007), on the Urban Institute web site. Here is the abstract:

While much of the tax debate usually swirls around statutory tax rates, those rates must be applied to a base. The tax base can be approximated by the amount of taxable income that is reported on taxable returns. This article examines changes in the fraction of Americans' personal income subject to tax from 1950 to 2004 and the factors that explain these changes over time.

https://taxprof.typepad.com/taxprof_blog/2007/01/carasso_steuerl.html

Scholarship, Think Tank Reports | Permalink

TrackBack URL for this entry:

https://www.typepad.com/services/trackback/6a00d8341c4eab53ef00d835734cc969e2

Listed below are links to weblogs that reference Carasso & Steuerle on From Personal Income to Taxable Income, 1950-2004:

Comments